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        <BOYAmt>3173493</BOYAmt>
        <EOYAmt>3501069</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>254187</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>124073</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>MUTUAL FUNDS</Desc>
        <BookValueAmt>145240</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>CERTIFICATES OF DEPOSIT</Desc>
        <BookValueAmt>2675000</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>OTHER INVESTMENTS</Desc>
        <BookValueAmt>85455</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>2905695</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>REINSURANCE PAYABLE</Desc>
        <Amt>14356</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>14356</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BIG SKY MUTUAL INSURANCE COMPANY IS A MUTUAL INSURANCE COMPANY AND AS SUCH EACH POLICY HOLDER IS A MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER IS ELECTED FOR A THREE YEAR TERM AT THE ANNAUL MEETING. EACH MEMBER HAS ONE VOTE AT THE ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>SECRETARY/BOOKKEEPER REVIEWS FORM 990 PRIOR TO BOARD MEETING. BOARD REVIEWS AND APPROVES FORM 990 AT ITS ANNUAL MEETING IN FEBRUARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD VERIFIES AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>AUDIT ADJUSTMENT TO POLICY HOLDER SURPLUS 124,073.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc2125800001">
      <ExplanationTxt>THE ORGANIZATION WENT THROUGH A TRANISTION OF SERVICE PROVIDERS THIS YEAR FOR THE ANNUAL FILING OF THE FORM 990. THERE WAS A MISCOMMUNICATION ON THE SCOPE OF SERVICES THAT WAS REQUIRED AND THE FILING OF THE ANNUAL 990 WAS NOT AGREED UPON UNTIL AFTER THE DUE DATE OF THE FILING. AS SOON AS IT WAS DETERMINE THAT A FILING REQUIREMENT WAS NOT MEET WE ENGAGED OUR SERVICE PROVIER TO COMPLETE THE RETURN. WE RELY UPON THE PREPARATION SERVICES OF OUR CPA SERVICE PROVIDERS. THE TRANSITION IN THIS SERVICE CAUSED A DELAY IN THE FILING THAT WAS BEYOND OUR CONTROL. WE RESPECTFULLY REQUESTR A WAIVER ON LATE FILING PENALTIES. WE WILL ENSURE THAT FUTURE FILINGS ARE TIMELY.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>